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Summary Policy
Date
October 25, 2002
Reference Number
CSP - L02
Key Words
Life insurance policy - Planned giving
When an individual absolutely assigns a life insurance policy to a registered charity and makes the charity the registered beneficiary of the policy, the charity can issue an official donation receipt for the cash surrender value of the policy at the time of donation and for the subsequent payment of premiums.
References- Planned Giving, CSP-P01.
- Life Insurance Policy, CIL-1998-009, CIL-2001-001.
- Gifts by Individuals of Life Insurance Policies as Charitable Donations, IT-244.
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Date modified: 2003-10-31 |
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